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e_Jurnal Ilmiah Riset Akuntansi
Published by Universitas Islam Malang
ISSN : 23026200     EISSN : -     DOI : https://doi.org/10.33474/jra
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Riset Akuntansi diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi Universitas Islam Malang setiap Februari dan Agustus dengan tujuan sebagai media pertukaran informasi dan karya ilmiah mahasiswa, staf pengajar, alumni, dan masyarakat akademik yang tertarik pada penelitian bidang akuntansi. Jurnal Ilmiah Riset Akuntansi menerima manuskrip atau naskah artikel dalam bidang kajian Akuntansi dari berbagai kalangan akademisi dan peneliti baik nasional maupun internasional. Cakupan bidang kajian di bidang Akuntansi, Sub bidang: Akuntansi Keuangan, Auditing, Akuntansi Manajemen, Akuntansi Syariah, Akuntansi Sektor Publik, Sistem Informasi Akuntansi, Akuntansi Internasional, Akuntansi Perpajakan, Akuntansi Perbankan
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 1,086 Documents
 81   82   83   84   85 
Pengaruh Kompetensi, Independensi dan Situasi Audit Terhadap Skeptisisme Profesional Auditor (Studi Kasus Pada Kantor Akuntan Publik di Kota Malang) Mokhammad Ali Alfian Ridho; Maslichah Maslichah; Irma Hidayati
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

Professional skepticism is discipline that includes a mind that always questions and critically evaluates audit evidence. This study aims to determine the influence of competence, independence and audit situation on auditor professional skepticism both simultaneously and partially. This research method is classified as correlational by using a quantitative approach. The data used is primary data using questionnaires. The population in this study is auditors who work in Public Accounting Firms (KAP) in Malang city not limited by positions which include partners, managers, senior and junior auditors with a minimum of 1 year of work. Sampling using purposive sampling, data obtained as many as 42 respondents. Data analysis using multiple linear regression. Meanwhile, data processing uses IBM SPSS 22. The results of the analysis showed that competence had a positive and significant effect on auditor professional skepticism, independence and audit situation had no effect on auditor professional skepticism.Keyword : Competence, independence, audit situation and auditor professional skepticism
Pengaruh Rasio Profitabilitas, Leverage dan Aktivitas Terhadap Pertumbuhan Laba pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2019-2021 Sari Faturrohma; Maslichah Maslichah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

This study aims to examine the effect of profitability ratios, leverage ratios, and activity ratios on profit growth. Profitability is measured by return on assets, leverage is measured by debt to equity ratio, while activity is measured by total asset turnover. The population in this study are food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. Sampling was carried out using purposive sampling method. The number of samples in this study were 12 food and beverage companies with 36 observations obtained. The analytical method used is multiple linear regression analysis. The results showed that the profitability ratio has a positive effect on profit growth, the leverage ratio has a positive effect on profit growth, the activity ratio has no effect on profit growth. Taken together the ratio of profitability, leverage and activity affect profit growth.Keyword: Profitability, leverage, activity, profit growth
Pengaruh Independensi, Pengalaman Kerja, Due Profesional Care, dan Akuntabilitas terhadap Kualitas Audit di KAP Malang Muhammad Faris Nugraha; M. Cholid Mawardi; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the effect of independence, work experience, due professional care, and accountability on audit quality in Malang. The independent variables in this study are independence, work experience, due professional care, and accountability while the dependent variable is audit quality. This type of research is quantitative research, because the data used is in the form of numbers and numbers. . Source of data in this study is primary data with data collection methods in the form of questionnaires. The population in this study are auditors who are in KAP Malang City. The data collection technique uses the slovin formula. Based on this method, the number of auditors used is 79 respondents. The hypothesis was tested using descriptive statistical analysis, instrument testing, normality test, classical assumption test, multiple linear regression analysis test, and hypothesis testing using SPSS Version 25. The results showed that the Independence variable had a positive effect on audit quality (0.000 <0.05), the work experience variable has no effect on audit quality (0.073 > 0.05), the due professional care variable has a positive and significant effect on audit quality (0.000 <0.05) and the accountability variable has a positive and significant effect on audit quality (0.041 <0.05 ).Keywords: Independence, Work Experience, Due Professional care, Accountability, Audit quality.
Pengaruh Kecukupan Modal, BOPO, NPL, Terhadap Profitabilitas Terkait Penerapan PSAK 71 pada Perbankan di Indonesia Miftahul Jannah; Maslichah Maslichah; Irma Hidayati
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

Since the global financial crisis in 2008, a group of 20 countries (G20), investors, regulators, and prudential authorities requested an increase in standards and implementation of the Impairment Loss Reserves (CKPN) to standard setters and in response, one of the independent organizations responsible for establishing and improving international accounting standards based in London (IASB) issued Financial Reporting Standards No. 9 concerning financial instruments in 2014 which includes a new standard for CKPN and will come into force in 2018. This study aims to determine the effect of capital adequacy, BOPO, NPL related to the application of PSAK 71 to banks in Indonesia. The research objects used in this study are all banking companies listed on the IDX for the 2017-2022 period. In this period there were 114 banks, but after purposive sampling, the sample that was suitable for use (meeting the criteria) in this study was 35 banking companies listed on the IDX. The data analysis technique used is multiple linear regression analysis, normality test, t test, and F test. Capital Adequacy Ratio (CAR) and Non-Performance Loans (NPL) have no effect on Return On Assets (ROA). Operational Costs Against Operating Income (BOPO) has a negative effect on Return On Assets (ROA). CAR, BOPO, and NPL have a simultaneous effect on banking profitabilityKeywords : Capital adequacy, BOPO, NPL, and profitability
Peran Implementasi Sistem Informasi Akuntansi Dalam Meningkatkan Strategi Bisnis UMKM di Probolinggo Tsibat Vozi Kinaza; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

Identify and analyze UMKM in implementing accounting information systems to improve their business strategies in 6 (six) sub-districts of Probolinggo Regency. This study uses qualitative research with a phenomenological approach and uses primary data collection through the distribution of open and closed questionnaires to 55 owner UMKM in 6 (six) Districts of Probolinggo Regency and through direct interviews. With descriptive data analysis and Strengths Weakness, Opportunities, Threats (SWOT) analysis. Based on the results of research on 55 owner UMKM in 6 (six) Districts of Probolinggo Regency, most of the, still use and apply traditional management or manually in carrying out their financial reporting and lack of understanding of accounting information systems, therefore the business strategy is not appropriate to increase their business. The business strategy related to strengths and weaknesses of owner UMKM in Probolinggo Regency, the strengths factor is still implementing online strategies and the weakness is marketing access. However, the opportunity and threat factors are as follows, the opportunity is equitable development and the threat factor is rising raw material prices.Keywords : Accounting information system, business strategy, UMKM
Pengaruh Informasi Akuntansi, Profil Risiko Investor, dan Perilaku Investor Saham Individual Terhadap Keputusan Investasi Investor Mahasiswa di Universitas Islam Malang Ainun Jariyah; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

This study aims to analyze the influence of Accounting Information, Investor Risk Profile, and Individual Stock Investor Behavior on Investment Decisions of Student Investors at the Islamic University of Malang. This research was conducted using survey methods and data collection through questionnaires distributed to students as potential investors. Data analysis was performed using multiple linear regression techniques. The results of the study show that accounting information has a significant positive effect on investment decisions of student investors. This study also found that Investor Risk Profile has a significant positive influence on investment decisions of student investors. This shows that students tend to consider the level of risk they face in making investment decisions. Furthermore, this study also found that the behavior of individual stock investors has a significant positive influence on investment decisions of student investors.Keywords: Accounting information, investor risk profile, individual stock investor behavior.
Pengaruh Independensi, Akuntabilitas dan Etika Auditor Terhadap Kualitas Auditor Novita Wahyu Fauziah; Dwiyani Sudaryanti; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the influence of independence, accountability and auditor ethics on auditor quality. The independent variables in this study are the independence, accountability and auditor ethics of the auditor quality, while the dependent variable is the quality of the auditor. This type of research is quantitative research, because the data that used in the form is numerical data. The source of this research data is primary data with the data collection method in the form of questionnaires. The population in this study is auditors who work in Public Accounting Firms in Malang city. The data retrieval technique uses the slovin formula. Based on this method, the number of auditors used was 100 respondents. Hypotheses tested using descriptive statistical analysis, instrument tests, normality tests, classical assumption tests, multiple linear regression tests and hypothesis tests using SPSS Version 22 tools. The results showed that the variable that independence had a negative and significant effect on auditor quality (0.025 < 0.05), while the accountability variable had a positive and significant effect on auditor quality (0.000 < 0.05) and auditor ethics variables had a negative and significant effect on auditor quality (0.49 < 0.05).Keywords: Independence, accountability, auditor ethics, auditor quality
Analisa Implementasi Corporate Social Responsibility Untuk Mendukung Pembangunan Berkelanjutan (Studi pada PT Pertamina Persero) Andi Oktavian Rachmadi; Dwiyani Sudaryanti; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

The existence of a company often has a negative impact on the surrounding area including social and environmental conditions as a result of activities and production processes due to exploration, exploitation, and mobility of vehicles to distribute products from a company. Based on these facts, companies are required to carry out Social and Environmental Responsibility or Corporate Social Responsibility which is mandate by the law number 40 of 2007 concerning Limited Liability Companies. The importance of Corporate Social Responsibility for companies is inseparable from the growing concern that water, land, and air reserves will deteriorate and cannot be used for our future generations. In implementing Corporate Social Responsibility, company must implement sustainable development so that the sustainability of life in the future can also guaranteed. The purpose of this research is to determine the implementation of Corporate Social Responsibility (CSR) of PT Pertamina (Persero) company and to find out the relationship between the implementation of the implementation of Corporate Social Responsibility (CSR) and the implementation of Sustainable Development in PT Pertamina (Persero) company.Keywords: PT Pertamina (Persero), corporate social responsibility, sustainable development
Pengaruh Kepatuhan Pelaporan Keuangan, Sistem Pengendalian Internal, Whistleblowing System, dan Good Corporate Governance Terhadap Pencegahan Fraud Pengelolaan Dana Desa (Studi pada Desa di Kecamatan Pandaan) Surya Saida; Maslichah Maslichah; Dewi Diah Fakhriyyah
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

This study aims to empirically examine the effect of financial reporting compliance, internal control systems, whistleblowing systems and good corporate governance on the prevention of village fund management fraud in Pandaan District, Pasuruan Regency. This research is a quantitative research, the source of data in this study using primary data obtained through distributing questionnaires. The sampling technique in this study used a purposive sampling technique, so that a sample of 79 respondents was obtained consisting of village heads, village secretaries, heads of planning affairs, heads of general affairs, heads of financial affairs, heads of development affairs in 14 villages in Pandaan District, Pasuruan Regency. The results of this study indicate that compliance with financial reporting, internal control systems, and the whistleblowing system have a positive effect on preventing fraud in managing village funds. Meanwhile, good corporate governance has no effect on preventing fraud in managing village funds.Keywords: Financial reporting compliance, internal control system, whistleblowing system, good corporate governance, fraud prevention
The Effect of Dividend Policy, Profitability, Cash Holding and Good Corporate Governance on Company Value (Case Studies on IDX BUMN20 Companies Listed on the Indonesia Stock Exchange in 2018-2021) Deonisio Jeremias Catedralino Soares de Araújo; Dwiyani Sudaryanti; Dewi Diah Fakhriyyah
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

Nilai perusahaan merupakan salah satu bagian penting dalam perusahaan untuk menarik para investor dalam berinvestasi, karena investor cenderung menanamkan modalnya pada perusahaan yang memiliki nilai perusahaan baik supaya return yang didapat juga baik. Penelitian ini bertujuan untuk mengetahui secara simultan maupun parsial pengaruh kebijakan dividen, profitabilitas, cash holding dan good corporate governance terhadap nilai perusahaan. Metode penelitian yang digunakan dalam penelitian ini merupakan kuantitatif korelasional dengan menggunakan laporan tahunan perusahaan IDX BUMN20 yang terdaftar di Bursa Efek Indonesia tahun 2018-2021. Metode pengambilan sampel pada penelitian ini menggunakan purposive sampling dengan beberapa kriteria yang sudah ditentukan sehingga diperoleh sebanyak 9 perusahaan dari total 30. Data diuji menggunakan aplikasi SPSS tipe 14. Hasil dari penelitian ini menjelaskan bahwa secara simultan kebijakan dividen, profitabilitas, cash holding dan good corporate governance berpengaruh positif signifikan terhadap nilai perusahaan. Profitabilitas berpengaruh positif signifikan terhadap nilai perusahaan, akan tetapi kebijakan dividen, cash holding dan good corporate governance tidak berpengaruh terhadap nilai perusahaan secara parsial. Manfaat dari penelitian ini secara praktis bagi perusahaan, penelitian ini diharapkan dapat memberikan kontribusi dalam mengoptimalkan nilai perusahaan. Bagi investor, menyumbangkan ide atau literasi untuk melakukan studi dan pengetahuan tentang valuasi perusahaan yang akan didanai. Bagi pemerintah, menjadi tolak ukur bagi Kementerian BUMN untuk mengetahui hasil privatisasi.Kata kunci : Kebijakan Dividen, Profitabilitas, Cash Holding, Good Corporate Governance, Nilai Perusahaan

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